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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62020CA0146: Joined Cases C-146/20, C-188/20, C-196/20 and C-270/20: Judgment of the Court (First Chamber) of 21 December 2021 (requests for a preliminary ruling from the Landgericht Düsseldorf, Landesgericht Korneuburg — Germany, Austria) — AD, BE, CF v Corendon Airlines (C-146/20), JG, LH, MI, NJ v OP, acting as liquidator of Azurair GmbH (C-188/20), Eurowings GmbH v flightright GmbH (C-196/20), AG, MG, HG v Austrian Airlines AG (C-270/20) (References for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Articles 2 and 3 — Concepts of ‘operating air carrier’, ‘confirmed reservation’ and ‘scheduled time of arrival’ — Articles 5, 7 and 8 — Flight depart

February 21, 2022 0 Comments

CELEX:62020CA0124: Case C-124/20: Judgment of the Court (Grand Chamber) of 21 December 2021 (request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg — Germany) — Bank Melli Iran v Telekom Deutschland GmbH (Reference for a preliminary ruling — Commercial policy — Regulation (EC) No 2271/96 — Protection against the effects of the extraterritorial application of legislation adopted by a third country — Restrictive measures taken by the United States of America against Iran — Secondary sanctions adopted by that third country preventing persons from engaging, outside its territory, in commercial relationships with certain Iranian undertakings — Prohibition on complying with such a law — Exercise of the right of ordinary termination)

February 21, 2022 0 Comments

CELEX:62019CA0934: Case C-934/19 P: Judgment of the Court (Third Chamber) of 21 December 2021 — Algebris (UK) Ltd, Anchorage Capital Group LLC v Single Resolution Board (SRB) (Appeal — Economic and monetary union — Banking union — Recovery and resolution of credit institutions and investment firms — Single resolution mechanism for credit institutions and certain investment firms (SRM) — Single Resolution Board (SRB) — Resolution procedure applicable where an entity is failing or is likely to fail — Adoption of a resolution scheme in respect of Banco Popular Español SA — Sale of business tool — Write-down and conversion of capital instruments — Regulation (EU) No 806/2014 — Article 20 — Concept of ‘definitive valuation’ — Consequences — Refusal or failure to proceed with an ex post definiti

February 21, 2022 0 Comments

CELEX:62019CA0876: Case C-876/19 P: Judgment of the Court (Ninth Chamber) of 21 December 2021 — PlasticsEurope AISBL v European Chemicals Agency, French Republic, ClientEarth (Appeal — Establishment of a list of substances subject to authorisation — List of substances identified with a view to their eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 — Updating of the entry of the substance bisphenol A as a substance of very high concern)

February 21, 2022 0 Comments

CELEX:62019CA0874: Case C-874/19 P: Judgment of the Court (Third Chamber) of 21 December 2021 — Aeris Invest Sàrl v Single Resolution Board (SRB) (Appeal — Economic and monetary union — Banking union — Recovery and resolution of credit institutions and investment firms — Single resolution mechanism for credit institutions and certain investment firms (SRM) — Single Resolution Board (SRB) — Resolution procedure applicable where an entity is failing or is likely to fail — Adoption of a resolution scheme in respect of Banco Popular Español SA — Sale of business tool — Write-down and conversion of capital instruments — Regulation (EU) No 806/2014 — Article 20 — Concept of ‘definitive valuation’ — Consequences — Refusal or failure to proceed with an ex post definitive valuation — Remedies — Act

February 21, 2022 0 Comments

CELEX:62019CA0724: Case C-724/19: Judgment of the Court (Fourth Chamber) of 16 December 2021 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against HP (Reference for a preliminary ruling — Judicial cooperation in criminal matters — European Investigation Order (EIO) — Directive 2014/41/EU — Article 2(c)(i) — Concept of ‘issuing authority’ — Article 6 — Conditions for issuing an EIO — Article 9(1) and (3) — Recognition of an EIO — EIO seeking to obtain traffic and location data associated with telecommunications, issued by a public prosecutor designated as ‘issuing authority’ by the national measure transposing Directive 2014/41 — Exclusive competence of the judge, in a similar domestic case, to order the investigative measure in

February 21, 2022 0 Comments

CELEX:62019CA0478: Joined Cases C-478/19 and C-479/19: Judgment of the Court (Second Chamber) of 16 December 2021 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate (Reference for a preliminary ruling — Free movement of capital — Closed-ended mutual investment funds — Open-ended mutual investment funds — Investments in real estate — Mortgage registration tax and land registry fees — Tax advantage granted only to closed-ended real estate investment funds — Difference in treatment — Comparability of situations — Objective criteria of differentiation)

February 21, 2022 0 Comments

CELEX:62019CA0357: Joined Cases C-357/19, C-379/19, C-547/19, C-811/19 and C-840/19: Judgment of the Court (Grand Chamber) of 21 December 2021 (requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie, Tribunalul Bihor — Romania) — Criminal proceedings against PM (C-357/19), RO (C-357/19), SP (C-357/19), TQ (C-357/19), KI (C-379/19), LJ (C-379/19), JH (C-379/19), IG (C-379/19), FQ (C-811/19), GP (C-811/19), HO (C-811/19), IN (C-811/19), NC (C-840/19) (Reference for a preliminary ruling — Decision 2006/928/EC — Mechanism for cooperation and verification of progress in Romania to address specific benchmarks in the areas of judicial reform and the fight against corruption — Legal nature and effects — Binding on Romania — Rule of law — Judicial independence — Second subpa

February 21, 2022 0 Comments

CELEX:62019TA0565: Case T-565/19: Judgment of the General Court of 15 December 2021 — Oltchim v Commission (State aid — Measures taken by Romania to support a petrochemical company — Non-enforcement, accumulation and cancellation of public claims — Action for annulment — Period within which proceedings must be brought — Point from which time starts to run — Article 24(1) of Regulation (EU) 2015/1589 — Interest in bringing proceedings — Existence of one or more measures — State resources — Imputability to the State — Applicability of the private creditor test — Application of the private creditor test — Obligation to state reasons)

February 21, 2022 0 Comments

CELEX:62021CB0489: Case C-489/21: Order of the President of the Court of 12 November 2021 (request for a preliminary ruling from the Sofiyski rayonen sad — Bulgaria) — Banka DSK EAD v M. V.

February 21, 2022 0 Comments

CELEX:62021CB0456: Case C-456/21: Order of the President of the Court of 26 October 2021 (request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats 's-Hertogenbosch — Netherlands) — E, F v Staatssecretaris van Justitie en Veiligheid

February 21, 2022 0 Comments

CELEX:62021CB0334: Case C-334/21: Order of the President of the Court of 9 November 2021 — (request for a preliminary ruling from the Tribunale di Rieti — Italy) — Criminal proceedings against G.B., R.H., interested party: Procura della Repubblica di Rieti

February 21, 2022 0 Comments

CELEX:62021CB0206: Case C-206/21: Order of the President of the Court of 29 October 2021 (request for a preliminary ruling from the Tribunal administratif de Dijon — France) — Mr. X v Préfet de Saône-et-Loire

February 21, 2022 0 Comments

CELEX:62021CN0824: Case C-824/21 P: Appeal brought on 29 December 2021 by Oriol Junqueras i Vies against the order of the General Court (Sixth Chamber) delivered on 14 October 2021 in Case T-100/20 Junqueras i Vies v Parliament

February 21, 2022 0 Comments

CELEX:62021CN0815: Case C-815/21 P: Appeal brought on 21 December 2021 by Amazon.com, Inc., Amazon Services LLC, Amazon EU Sàrl, Amazon Europe Core Sàrl against the order of the General Court (First Chamber) delivered on 14 October 2021 in Case T-19/21, Amazon.com and Others v Commission

February 21, 2022 0 Comments

CELEX:62021CN0814: Case C-814/21: Action brought on 21 December 2021 — European Commission v Republic of Poland

February 21, 2022 0 Comments

CELEX:62021CN0789: Case C-789/21: Action brought on 16 December 2021 — European Commission v Republic of Bulgaria

February 21, 2022 0 Comments

CELEX:62021CN0786: Case C-786/21 P: Appeal brought on 16 December 2021 by Nec Corp. against the judgment of the General Court (Ninth Chamber, Extended Composition) delivered on 29 September 2021 in Case T-341/18, Nec v Commission

February 21, 2022 0 Comments

CELEX:62021CN0769: Case C-769/21: Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 13 December 2021 — AAS BTA Baltic Insurance Company v Iepirkumu uzraudzības birojs, Tieslietu ministrija

February 21, 2022 0 Comments

CELEX:62021CN0695: Case C-695/21: Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel (Belgium) lodged on 19 November 2021 — Recreatieprojecten Zeeland BV, Casino Admiral Zeeland BV, Supergame BV v Belgische Staat

February 21, 2022 0 Comments
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